Monitoring of emissions reporting, managing carbon units and acquitting liability via the Australian National Registry of Emissions Units and the National Greenhouse and Energy Reporting Scheme.
On 2 April 2012, the Clean Energy Regulator assumed responsibility for the National Greenhouse and Energy Reporting Scheme, including the Audit Program, which commenced in December 2011. At 30 June 2012, 34 audits had been completed since the start of the program, and 31 audits were in progress.
Enhancements to the Online System for Comprehensive Activity Reporting, which supports the National Greenhouse and Energy Reporting Scheme, were developed; the enhancements are expected to be operational in July 2012.
The development of the Emissions and Energy Reporting System, a new platform to support reporting under both the National Greenhouse and Energy Reporting Scheme and the carbon pricing mechanism, is also underway. The system is expected to be operational by July 2013.
In accordance with the Council of Australian Governments agenda to streamline greenhouse and energy reporting, the governments of the Australian Capital Territory, the Northern Territory and Queensland have access to National Greenhouse and Energy Reporting Scheme data under memoranda of understanding with the Australian Government. During the reporting period, the Clean Energy Regulator took part in negotiations to extend similar agreements to the governments of the remaining states. This progress will be reported to the Council of Australian Governments in December 2012.
The National Greenhouse and Energy Reporting Audit Program provides assurance over the National Greenhouse and Energy Reporting Scheme dataset, and identifies areas where support or additional guidance for reporting corporations should be targeted.
The audit program builds on lessons learned from the pilot audit program that was completed under section 74 of the National Greenhouse and Energy Reporting Act 2007, between April and September 2011, by the Department of Climate Change and Energy Efficiency.
The selection of corporations for audit in the full audit program was based on designing a program which provided value for money and addressed the risk area of data integrity. This included focusing on significance, in terms of what a corporation’s data might mean in the context of the entire dataset, and providing maximum coverage across the reporting community.
Since the full audit program commenced, in December 2011, more than 160 auditors have been registered under the program.
In 2012–13, the National Greenhouse and Energy Reporting (Audit) Determination 2009 will be amended to include provisions for audits under the Carbon Farming Initiative.
The National Greenhouse and Energy Reporting Scheme dataset underpins the carbon pricing mechanism. The integrity of data and the reasonable levels of compliance with reporting requirements identified under the audit program provide assurance about the integrity of the data underpinning the carbon pricing mechanism, for clients, the Australian Government, and the general public.
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